H&I 2020/37
Comida paralela 12. Liable for customs debt. Unlawful importation. Civilly liable. Court of Justice
CJ 17-10-2019, C-579/18 (Uitspraak), m.nt. Diederik Bogaerts (Comida paralela 12)
- Instantie
Court of Justice of the European Union
- Datum
17 oktober 2019
- Zaaknummer
C-579/18
- Noot
Diederik Bogaerts
- Roepnaam
Comida paralela 12
- JCDI
JCDI:ADS187816:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Douane (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 17‑10‑2019
Essentie
Judgment of the Court of Justice in the case Comida paralela 12. EU law does not preclude national legislation, such as that implemented in Belgium, in the case of the unlawful importation into the customs territory of the EU of goods subject to import duties, from making the person civilly liable for the person who has committed that offence – in which the person civilly liable did not participate – jointly and severally liable for the customs debt.
Samenvatting
Comida paralela was a Spanish legal entity trading alcoholic beverages on the Belgian market. QC was its manager. The Belgian competent ... Verder lezen? Log in om dit document te bekijken.